Filing of Import Manifest before arrival of the vessel or aircraft - Regarding

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....ng of Import Manifest before arrival of the vessel or aircraft - Regarding. I am directed to invite your attention to Board's Circular No. 110/2003-Cus., dated 22-12-2003 [2003 (158) E.L.T. T89] wherein it was provided that the responsibility for filing the import manifest with Master level details shall rest with the person in-charge of the vessel or aircraft or their agent. The House level de....